Special Report
States Where Americans Are Paying the Most Taxes
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Taxes are one of the few certainties in life — but they do not have to be a great burden. From the checkout counter to the 1040 form due every April, what Americans end up paying in taxes depends largely on where they live.
While all Americans are generally subject to the same federal tax code, each of the 50 states has broad authority to levy its own sales, income, and property taxes — or not.
With data from tax policy advocacy group Tax Foundation, 24/7 Wall St. reviewed the total tax burden as a share of income on a per capita basis to identify the states with the lowest and highest tax burden. Federal taxes are not included in the calculation.
While every state government relies on taxes to operate, no two state tax structures are exactly the same. For example, four states do not charge a sales tax and seven states do not levy personal income taxes. In stark contrast, 13 states derive the largest share of their annual tax revenue from sales taxes and nine from personal income taxes.
The differences are compounded by the amount states need to collect to function. While some states collect as little as $2,800 per capita annually, others collect well over $6,000. These differences have real impact on individual residents. In some states, residents pay as little as 6.5% of their annual income in state and local taxes. In others, residents pay nearly double that amount. In the state’s where people pay the most in taxes, incomes also tend to be high.
Click here to see where Americans are paying the most taxes.
To identify the states with the highest and lowest tax burdens, 24/7 Wall St. reviewed state and local tax burdens as a share of state residents’ income in fiscal 2012 provided by tax policy think tank Tax Foundation. In the case of ties, the state with the higher state and local tax collections per capita dollar value ranked lower on our list. Personal income per capita for each state is for 2017 and came from the U.S. Bureau of Economic Analysis. State individual income tax collections per capita are for fiscal 2016; state and local property tax collections per capita are for fiscal 2015; state general sales tax collections per capita are for fiscal 2016; and all came from the Tax Foundation’s “Facts & Figures 2018: How Does Your State Compare?” report. All data are for the most recent period available.
50. Alaska
> Taxes paid as pct. of income: 6.5%
> Income per capita: $57,179 (10th highest)
> Income tax collections per capita: $0 (tied – the lowest)
> Property tax collections per capita: $2,001 (11th highest)
> General sales tax collections per capita: $0 (tied – the lowest)
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49. South Dakota
> Taxes paid as pct. of income: 7.1%
> Income per capita: $48,818 (23rd highest)
> Income tax collections per capita: $0 (tied – the lowest)
> Property tax collections per capita: $1,381 (24th lowest)
> General sales tax collections per capita: $1,124 (6th highest)
48. Wyoming
> Taxes paid as pct. of income: 7.1%
> Income per capita: $57,346 (9th highest)
> Income tax collections per capita: $0 (tied – the lowest)
> Property tax collections per capita: $2,347 (6th highest)
> General sales tax collections per capita: $1,097 (11th highest)
47. Tennessee
> Taxes paid as pct. of income: 7.3%
> Income per capita: $45,517 (18th lowest)
> Income tax collections per capita: $49 (8th lowest)
> Property tax collections per capita: $863 (7th lowest)
> General sales tax collections per capita: $1,054 (13th highest)
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46. Louisiana
> Taxes paid as pct. of income: 7.6%
> Income per capita: $43,660 (11th lowest)
> Income tax collections per capita: $612 (13th lowest)
> Property tax collections per capita: $869 (8th lowest)
> General sales tax collections per capita: $680 (14th lowest)
45. Texas
> Taxes paid as pct. of income: 7.6%
> Income per capita: $47,362 (24th lowest)
> Income tax collections per capita: $0 (tied – the lowest)
> Property tax collections per capita: $1,731 (13th highest)
> General sales tax collections per capita: $1,151 (5th highest)
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44. New Hampshire
> Taxes paid as pct. of income: 7.9%
> Income per capita: $59,668 (7th highest)
> Income tax collections per capita: $66 (9th lowest)
> Property tax collections per capita: $3,054 (2nd highest)
> General sales tax collections per capita: $0 (tied – the lowest)
43. Nevada
> Taxes paid as pct. of income: 8.1%
> Income per capita: $46,159 (19th lowest)
> Income tax collections per capita: $0 (tied – the lowest)
> Property tax collections per capita: $959 (11th lowest)
> General sales tax collections per capita: $1,451 (3rd highest)
42. South Carolina
> Taxes paid as pct. of income: 8.4%
> Income per capita: $41,633 (7th lowest)
> Income tax collections per capita: $780 (19th lowest)
> Property tax collections per capita: $1,130 (20th lowest)
> General sales tax collections per capita: $659 (13th lowest)
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41. Mississippi
> Taxes paid as pct. of income: 8.6%
> Income per capita: $36,636 (the lowest)
> Income tax collections per capita: $603 (12th lowest)
> Property tax collections per capita: $972 (13th lowest)
> General sales tax collections per capita: $1,105 (9th highest)
40. Oklahoma
> Taxes paid as pct. of income: 8.6%
> Income per capita: $44,376 (14th lowest)
> Income tax collections per capita: $764 (17th lowest)
> Property tax collections per capita: $678 (2nd lowest)
> General sales tax collections per capita: $630 (12th lowest)
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39. Alabama
> Taxes paid as pct. of income: 8.7%
> Income per capita: $40,805 (5th lowest)
> Income tax collections per capita: $719 (16th lowest)
> Property tax collections per capita: $540 (the lowest)
> General sales tax collections per capita: $534 (9th lowest)
38. Montana
> Taxes paid as pct. of income: 8.7%
> Income per capita: $45,385 (17th lowest)
> Income tax collections per capita: $1,137 (19th highest)
> Property tax collections per capita: $1,509 (19th highest)
> General sales tax collections per capita: $0 (tied – the lowest)
37. New Mexico
> Taxes paid as pct. of income: 8.7%
> Income per capita: $39,811 (3rd lowest)
> Income tax collections per capita: $676 (14th lowest)
> Property tax collections per capita: $770 (4th lowest)
> General sales tax collections per capita: $1,000 (20th highest)
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36. Arizona
> Taxes paid as pct. of income: 8.8%
> Income per capita: $42,280 (9th lowest)
> Income tax collections per capita: $574 (11th lowest)
> Property tax collections per capita: $1,036 (17th lowest)
> General sales tax collections per capita: $964 (22nd highest)
35. Florida
> Taxes paid as pct. of income: 8.9%
> Income per capita: $47,684 (25th lowest)
> Income tax collections per capita: $0 (tied – the lowest)
> Property tax collections per capita: $1,232 (22nd lowest)
> General sales tax collections per capita: $1,079 (12th highest)
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34. Colorado
> Taxes paid as pct. of income: 8.9%
> Income per capita: $54,646 (12th highest)
> Income tax collections per capita: $1,173 (14th highest)
> Property tax collections per capita: $1,382 (25th lowest)
> General sales tax collections per capita: $514 (7th lowest)
33. North Dakota
> Taxes paid as pct. of income: 9.0%
> Income per capita: $52,269 (18th highest)
> Income tax collections per capita: $465 (10th lowest)
> Property tax collections per capita: $1,222 (21st lowest)
> General sales tax collections per capita: $1,346 (4th highest)
32. Georgia
> Taxes paid as pct. of income: 9.1%
> Income per capita: $44,145 (12th lowest)
> Income tax collections per capita: $1,012 (23rd highest)
> Property tax collections per capita: $1,125 (19th lowest)
> General sales tax collections per capita: $531 (8th lowest)
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31. Iowa
> Taxes paid as pct. of income: 9.2%
> Income per capita: $47,062 (23rd lowest)
> Income tax collections per capita: $1,135 (20th highest)
> Property tax collections per capita: $1,569 (15th highest)
> General sales tax collections per capita: $1,010 (19th highest)
30. Nebraska
> Taxes paid as pct. of income: 9.2%
> Income per capita: $50,809 (20th highest)
> Income tax collections per capita: $1,177 (13th highest)
> Property tax collections per capita: $1,895 (12th highest)
> General sales tax collections per capita: $935 (23rd highest)
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29. Idaho
> Taxes paid as pct. of income: 9.3%
> Income per capita: $41,826 (8th lowest)
> Income tax collections per capita: $905 (21st lowest)
> Property tax collections per capita: $964 (12th lowest)
> General sales tax collections per capita: $928 (24th highest)
28. Missouri
> Taxes paid as pct. of income: 9.3%
> Income per capita: $44,978 (15th lowest)
> Income tax collections per capita: $989 (25th highest)
> Property tax collections per capita: $990 (16th lowest)
> General sales tax collections per capita: $581 (10th lowest)
27. Virginia
> Taxes paid as pct. of income: 9.3%
> Income per capita: $55,105 (11th highest)
> Income tax collections per capita: $1,454 (9th highest)
> Property tax collections per capita: $1,520 (18th highest)
> General sales tax collections per capita: $467 (6th lowest)
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26. Washington
> Taxes paid as pct. of income: 9.3%
> Income per capita: $57,896 (8th highest)
> Income tax collections per capita: $0 (tied – the lowest)
> Property tax collections per capita: $1,409 (23rd highest)
> General sales tax collections per capita: $1,862 (2nd highest)
25. Michigan
> Taxes paid as pct. of income: 9.4%
> Income per capita: $46,201 (20th lowest)
> Income tax collections per capita: $937 (24th lowest)
> Property tax collections per capita: $1,382 (25th highest)
> General sales tax collections per capita: $922 (25th highest)
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24. Kentucky
> Taxes paid as pct. of income: 9.5%
> Income per capita: $40,597 (4th lowest)
> Income tax collections per capita: $965 (25th lowest)
> Property tax collections per capita: $781 (5th lowest)
> General sales tax collections per capita: $781 (21st lowest)
23. Indiana
> Taxes paid as pct. of income: 9.5%
> Income per capita: $45,150 (16th lowest)
> Income tax collections per capita: $787 (20th lowest)
> Property tax collections per capita: $975 (14th lowest)
> General sales tax collections per capita: $1,101 (10th highest)
22. Kansas
> Taxes paid as pct. of income: 9.5%
> Income per capita: $48,559 (24th highest)
> Income tax collections per capita: $768 (18th lowest)
> Property tax collections per capita: $1,440 (22nd highest)
> General sales tax collections per capita: $1,114 (7th highest)
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21. Utah
> Taxes paid as pct. of income: 9.6%
> Income per capita: $43,459 (10th lowest)
> Income tax collections per capita: $1,108 (21st highest)
> Property tax collections per capita: $976 (15th lowest)
> General sales tax collections per capita: $684 (16th lowest)
20. North Carolina
> Taxes paid as pct. of income: 9.8%
> Income per capita: $44,222 (13th lowest)
> Income tax collections per capita: $1,186 (12th highest)
> Property tax collections per capita: $952 (10th lowest)
> General sales tax collections per capita: $708 (19th lowest)
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19. West Virginia
> Taxes paid as pct. of income: 9.8%
> Income per capita: $38,479 (2nd lowest)
> Income tax collections per capita: $1,009 (24th highest)
> Property tax collections per capita: $888 (9th lowest)
> General sales tax collections per capita: $704 (17th lowest)
18. Ohio
> Taxes paid as pct. of income: 9.8%
> Income per capita: $46,732 (22nd lowest)
> Income tax collections per capita: $703 (15th lowest)
> Property tax collections per capita: $1,271 (23rd lowest)
> General sales tax collections per capita: $1,052 (14th highest)
17. Arkansas
> Taxes paid as pct. of income: 10.1%
> Income per capita: $41,046 (6th lowest)
> Income tax collections per capita: $931 (22nd lowest)
> Property tax collections per capita: $699 (3rd lowest)
> General sales tax collections per capita: $1,109 (8th highest)
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16. Delaware
> Taxes paid as pct. of income: 10.2%
> Income per capita: $49,673 (21st highest)
> Income tax collections per capita: $1,168 (17th highest)
> Property tax collections per capita: $855 (6th lowest)
> General sales tax collections per capita: $0 (tied – the lowest)
15. Pennsylvania
> Taxes paid as pct. of income: 10.2%
> Income per capita: $53,300 (15th highest)
> Income tax collections per capita: $933 (23rd lowest)
> Property tax collections per capita: $1,481 (20th highest)
> General sales tax collections per capita: $799 (22nd lowest)
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14. Maine
> Taxes paid as pct. of income: 10.2%
> Income per capita: $46,455 (21st lowest)
> Income tax collections per capita: $1,166 (18th highest)
> Property tax collections per capita: $2,055 (10th highest)
> General sales tax collections per capita: $1,022 (17th highest)
13. Hawaii
> Taxes paid as pct. of income: 10.2%
> Income per capita: $52,787 (16th highest)
> Income tax collections per capita: $1,481 (8th highest)
> Property tax collections per capita: $1,070 (18th lowest)
> General sales tax collections per capita: $2,244 (the highest)
12. Oregon
> Taxes paid as pct. of income: 10.3%
> Income per capita: $48,137 (25th highest)
> Income tax collections per capita: $1,882 (6th highest)
> Property tax collections per capita: $1,404 (24th highest)
> General sales tax collections per capita: $0 (tied – the lowest)
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11. Vermont
> Taxes paid as pct. of income: 10.3%
> Income per capita: $52,225 (19th highest)
> Income tax collections per capita: $1,171 (15th highest)
> Property tax collections per capita: $2,542 (5th highest)
> General sales tax collections per capita: $596 (11th lowest)
10. Massachusetts
> Taxes paid as pct. of income: 10.3%
> Income per capita: $67,630 (2nd highest)
> Income tax collections per capita: $2,115 (2nd highest)
> Property tax collections per capita: $2,258 (8th highest)
> General sales tax collections per capita: $892 (24th lowest)
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9. Rhode Island
> Taxes paid as pct. of income: 10.8%
> Income per capita: $52,786 (17th highest)
> Income tax collections per capita: $1,169 (16th highest)
> Property tax collections per capita: $2,339 (7th highest)
> General sales tax collections per capita: $921 (25th lowest)
8. Minnesota
> Taxes paid as pct. of income: 10.8%
> Income per capita: $54,359 (13th highest)
> Income tax collections per capita: $1,943 (5th highest)
> Property tax collections per capita: $1,534 (17th highest)
> General sales tax collections per capita: $1,011 (18th highest)
7. Maryland
> Taxes paid as pct. of income: 10.9%
> Income per capita: $60,847 (5th highest)
> Income tax collections per capita: $1,414 (10th highest)
> Property tax collections per capita: $1,555 (16th highest)
> General sales tax collections per capita: $748 (20th lowest)
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6. Wisconsin
> Taxes paid as pct. of income: 11.0%
> Income per capita: $48,941 (22nd highest)
> Income tax collections per capita: $1,297 (11th highest)
> Property tax collections per capita: $1,616 (14th highest)
> General sales tax collections per capita: $876 (23rd lowest)
5. Illinois
> Taxes paid as pct. of income: 11.0%
> Income per capita: $54,203 (14th highest)
> Income tax collections per capita: $1,076 (22nd highest)
> Property tax collections per capita: $2,087 (9th highest)
> General sales tax collections per capita: $707 (18th lowest)
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4. California
> Taxes paid as pct. of income: 11.0%
> Income per capita: $59,796 (6th highest)
> Income tax collections per capita: $2,055 (4th highest)
> Property tax collections per capita: $1,451 (21st highest)
> General sales tax collections per capita: $997 (21st highest)
3. New Jersey
> Taxes paid as pct. of income: 12.2%
> Income per capita: $64,537 (4th highest)
> Income tax collections per capita: $1,488 (7th highest)
> Property tax collections per capita: $3,074 (the highest)
> General sales tax collections per capita: $1,032 (16th highest)
2. Connecticut
> Taxes paid as pct. of income: 12.6%
> Income per capita: $71,823 (the highest)
> Income tax collections per capita: $2,106 (3rd highest)
> Property tax collections per capita: $2,847 (3rd highest)
> General sales tax collections per capita: $1,046 (15th highest)
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1. New York
> Taxes paid as pct. of income: 12.7%
> Income per capita: $64,540 (3rd highest)
> Income tax collections per capita: $2,345 (the highest)
> Property tax collections per capita: $2,697 (4th highest)
> General sales tax collections per capita: $682 (15th lowest)
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